AB 330: Local Prepaid Mobile Telephony Services Collection Act.

The bill amends a section of the revenue and taxation code to suspend the authority of cities, counties, and city and counties to impose a utility user tax on prepaid communications service and related charges until January 1, 2031. The bill requires these taxes and charges to be applied at specified rates under local ordinances, and collectors must receive the fees from consumers at the time of sale. The bill allows consumers to rebut the presumed location of a retail transaction for the collection of local charges by filing a claim and declaration under penalty of perjury. The bill expands the crime of perjury by extending the act, and no reimbursement is required for certain costs mandated by the state. The bill modifies existing law regarding the collection and payment of local charges to prepaid mobile telephony services.